A Perthshire businessman accused of fraudulently evading VAT totalling almost £400,000 will stand trial on January 9.
Stuart Newing-Davis denies nine charges relating to his time as director of Trainpeople.co.uk – a recruitment company – and Ptarmigan Transport Solutions Limited.
The 47-year-old, of Dunkeld Road in Bankfoot, has denied all the VAT fraud charges, which were allegedly committed between March 3, 2010 and June 15 2012.
He is said to have defrauded Her Majesty’s Revenue and Customs of £387,027.61.
Days of evidence are expected to be heard at Perth Sheriff Court, in what is a complicated case.
Solicitor Steve Lafferty said there were more than 14,000 documents to be considered ahead of his client’s trial.
Depute fiscal John Malpass said there was a “fractious history” to the case, which he believes could take between three and 10 days.
Meanwhile, Scott Coupland, 48, of Leadenflower Road in Crieff, will stand trial on January 4 accused of two separate charges of VAT evasion.
He denies knowingly submitting false VAT claims to HM Revenue and Customs and fraudulently evading VAT totalling £124,172.00 at an address in Crieff’s East High Street between March 1 2011 and May 31 2012.
Coupland has also pleaded not guilty to being knowingly concerned in the fraudulent evasion of a second sum, amounting to £37,056.78, between June 1 2012 and November 30 2012, by submitting false VAT repayment claims.